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Supplementary Provisions, Article 9, paragraph (1)

第一項

The provisions then in force continue to govern questions put to or inspections conducted on persons set forth in the items of Article 234, paragraph (1) of the Former Income Tax Act on or before December 31, 2012 (including those relating to an examination continuing after that date (limited to an examination in which questions or inspections under that paragraph relating to that examination had been put to or conducted on a person set forth in item (i) or (ii) of that paragraph on or before that date)).

平成二十四年十二月三十一日以前に旧所得税法第二百三十四条第一項各号に掲げる者に対して行った質問又は検査(同日後引き続き行われる調査(同日以前に同項第一号又は第二号に掲げる者に対して当該調査に係る同項の規定による質問又は検査を行っていたものに限る。)に係るものを含む。)については、なお従前の例による。

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